Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 08715662 Mr William Rochard-Pullen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08715662 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 08715662 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 08715662 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 08715662 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 08715662 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 08715662 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 08715662 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 08715662 2022-10-31 08715662 2023-10-31 08715662 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 2023-10-31 08715662 frs-core:AfterOneYear 2022-11-01 2023-10-31 08715662 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 08715662 frs-core:BetweenOneFiveYears 2023-10-31 08715662 frs-core:ComputerEquipment 2023-10-31 08715662 frs-core:ComputerEquipment 2022-11-01 2023-10-31 08715662 frs-core:ComputerEquipment 2022-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 08715662 frs-core:FurnitureFittings 2023-10-31 08715662 frs-core:FurnitureFittings 2022-11-01 2023-10-31 08715662 frs-core:FurnitureFittings 2022-10-31 08715662 frs-core:NetGoodwill 2023-10-31 08715662 frs-core:NetGoodwill 2022-11-01 2023-10-31 08715662 frs-core:NetGoodwill 2022-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 08715662 frs-core:LandBuildings 2023-10-31 08715662 frs-core:LandBuildings 2022-11-01 2023-10-31 08715662 frs-core:LandBuildings 2022-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 08715662 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 08715662 frs-core:MoreThanFiveYears 2023-10-31 08715662 frs-core:MotorVehicles 2023-10-31 08715662 frs-core:MotorVehicles 2022-11-01 2023-10-31 08715662 frs-core:MotorVehicles 2022-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2023-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2022-10-31 08715662 frs-core:PlantMachinery 2023-10-31 08715662 frs-core:PlantMachinery 2022-11-01 2023-10-31 08715662 frs-core:PlantMachinery 2022-10-31 08715662 frs-core:Secured 2023-10-31 08715662 frs-core:Unsecured 2023-10-31 08715662 frs-core:WithinOneYear 2022-11-01 2023-10-31 08715662 frs-core:WithinOneYear 2023-10-31 08715662 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 08715662 frs-core:CapitalRedemptionReserve 2022-10-31 08715662 frs-core:CapitalRedemptionReserve 2023-10-31 08715662 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 08715662 frs-core:OtherReservesSubtotal 2022-10-31 08715662 frs-core:OtherReservesSubtotal 2023-10-31 08715662 frs-core:RevaluationReserve 2022-11-01 2023-10-31 08715662 frs-core:RevaluationReserve 2022-10-31 08715662 frs-core:RevaluationReserve 2023-10-31 08715662 frs-core:SharePremium 2022-11-01 2023-10-31 08715662 frs-core:SharePremium 2022-10-31 08715662 frs-core:SharePremium 2023-10-31 08715662 frs-core:ShareCapital 2022-11-01 2023-10-31 08715662 frs-core:ShareCapital 2022-10-31 08715662 frs-core:ShareCapital 2023-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 08715662 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 08715662 frs-countries:Europe 2022-11-01 2023-10-31 08715662 frs-countries:NorthAmerica 2022-11-01 2023-10-31 08715662 frs-countries:SouthAmerica 2022-11-01 2023-10-31 08715662 frs-countries:Asia 2022-11-01 2023-10-31 08715662 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 08715662 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 08715662 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 08715662 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 08715662 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 08715662 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 08715662 frs-bus:FullAccounts 2022-11-01 2023-10-31 08715662 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 08715662 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 08715662 frs-bus:FRS102 2022-11-01 2023-10-31 08715662 frs-bus:MediumEntities 2022-11-01 2023-10-31 08715662 frs-bus:SmallEntities 2022-11-01 2023-10-31 08715662 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 08715662 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 08715662 frs-bus:Audited 2022-11-01 2023-10-31 08715662 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 08715662 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 08715662 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08715662 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08715662 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08715662 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08715662 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08715662 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08715662 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass1 2022-10-31 08715662 frs-bus:OrdinaryShareClass1 2023-10-31 08715662 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass2 2022-10-31 08715662 frs-bus:OrdinaryShareClass2 2023-10-31 08715662 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass3 2022-10-31 08715662 frs-bus:OrdinaryShareClass3 2023-10-31 08715662 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass4 2022-10-31 08715662 frs-bus:OrdinaryShareClass4 2023-10-31 08715662 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 08715662 frs-bus:OrdinaryShareClass5 2022-10-31 08715662 frs-bus:OrdinaryShareClass5 2023-10-31 08715662 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 08715662 frs-bus:PreferenceShareClass1 2022-10-31 08715662 frs-bus:PreferenceShareClass1 2023-10-31 08715662 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 08715662 frs-bus:PreferenceShareClass2 2022-10-31 08715662 frs-bus:PreferenceShareClass2 2023-10-31 08715662 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 08715662 frs-bus:PreferenceShareClass3 2022-10-31 08715662 frs-bus:PreferenceShareClass3 2023-10-31 08715662 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 08715662 frs-bus:PreferenceShareClass4 2022-10-31 08715662 frs-bus:PreferenceShareClass4 2023-10-31 08715662 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 08715662 frs-bus:PreferenceShareClass5 2022-10-31 08715662 frs-bus:PreferenceShareClass5 2023-10-31 08715662 1 2022-11-01 2023-10-31 08715662 1 2023-10-31 08715662 1 2022-11-01 2023-10-31 08715662 frs-core:LeasedAssets 2022-11-01 2023-10-31 08715662 frs-core:OwnedAssets 2022-11-01 2023-10-31 08715662 frs-core:CurrencyRisk 2022-11-01 2023-10-31 08715662 frs-core:MarketRisk 2022-11-01 2023-10-31 08715662 frs-core:InterestRateRisk 2022-11-01 2023-10-31 08715662 frs-core:DeferredTaxation 2022-11-01 2023-10-31 08715662 frs-core:DeferredTaxation 2022-10-31 08715662 frs-core:DeferredTaxation 2023-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 08715662 frs-core:ProvisionsDeferredTax 2023-10-31 08715662 frs-core:OtherDeferredTax 2023-10-31 08715662 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 08715662 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 08715662 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 08715662 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 08715662 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 08715662 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 08715662 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 08715662 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 08715662 frs-core:TaxCreditsDeferredTax 2023-10-31 08715662 frs-core:CostValuation 2022-10-31 08715662 frs-core:AdditionsToInvestments 2023-10-31 08715662 frs-core:DisposalsRepaymentsInvestments 2023-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 08715662 frs-core:CostValuation 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 08715662 frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08715662 frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08715662 dpl-frs:CostSales 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales 2022-10-31 08715662 dpl-frs:CostSales 2023-10-31 08715662 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 08715662 frs-bus:Director1 2022-11-01 2023-10-31 08715662 frs-bus:Director1 2022-10-31 08715662 frs-bus:Director1 2023-10-31 08715662 1 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 1 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 1 2023-10-31 08715662 2 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 2 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 2 2023-10-31 08715662 3 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 3 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 3 2023-10-31 08715662 4 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 4 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 4 2023-10-31 08715662 5 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 5 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 5 2023-10-31 08715662 6 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 6 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 6 2023-10-31 08715662 7 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 7 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 7 2023-10-31 08715662 8 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 8 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 8 2023-10-31 08715662 9 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 9 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 9 2023-10-31 08715662 10 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 10 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 10 2023-10-31 08715662 11 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 11 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 11 2023-10-31 08715662 12 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 12 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 12 2023-10-31 08715662 13 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 13 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 13 2023-10-31 08715662 14 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 14 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 14 2023-10-31 08715662 15 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 15 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 15 2023-10-31 08715662 16 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 16 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 16 2023-10-31 08715662 17 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 17 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 17 2023-10-31 08715662 18 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 18 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 18 2023-10-31 08715662 19 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 19 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 19 2023-10-31 08715662 20 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments 20 2023-10-31 08715662 frs-core:Non-currentFinancialInstruments 20 2023-10-31 08715662 dpl-frs:Item1 2022-11-01 2023-10-31 08715662 dpl-frs:Item1 2022-10-31 08715662 dpl-frs:Item1 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 08715662 dpl-frs:Item2 2022-11-01 2023-10-31 08715662 dpl-frs:Item2 2022-10-31 08715662 dpl-frs:Item2 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 08715662 dpl-frs:Item3 2022-11-01 2023-10-31 08715662 dpl-frs:Item3 2022-10-31 08715662 dpl-frs:Item3 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 08715662 dpl-frs:Item4 2022-11-01 2023-10-31 08715662 dpl-frs:Item4 2022-10-31 08715662 dpl-frs:Item4 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 08715662 dpl-frs:Item5 2022-11-01 2023-10-31 08715662 dpl-frs:Item5 2022-10-31 08715662 dpl-frs:Item5 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 08715662 dpl-frs:Item6 2022-11-01 2023-10-31 08715662 dpl-frs:Item6 2022-10-31 08715662 dpl-frs:Item6 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 08715662 dpl-frs:Item7 2022-11-01 2023-10-31 08715662 dpl-frs:Item7 2022-10-31 08715662 dpl-frs:Item7 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 08715662 dpl-frs:Item8 2022-11-01 2023-10-31 08715662 dpl-frs:Item8 2022-10-31 08715662 dpl-frs:Item8 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 08715662 dpl-frs:Item9 2022-11-01 2023-10-31 08715662 dpl-frs:Item9 2022-10-31 08715662 dpl-frs:Item9 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 08715662 dpl-frs:Item10 2022-11-01 2023-10-31 08715662 dpl-frs:Item10 2022-10-31 08715662 dpl-frs:Item10 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 08715662 dpl-frs:Item11 2022-11-01 2023-10-31 08715662 dpl-frs:Item11 2022-10-31 08715662 dpl-frs:Item11 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 08715662 dpl-frs:Item12 2022-11-01 2023-10-31 08715662 dpl-frs:Item12 2022-10-31 08715662 dpl-frs:Item12 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 08715662 1 2022-11-01 2023-10-31 08715662 frs-countries:EnglandWales 2022-11-01 2023-10-31 08715662 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 08715662 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 08715662 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 08715662 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 08715662 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 08715662 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 08715662 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 08715662 2021-10-31 08715662 2022-10-31 08715662 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 2022-10-31 08715662 frs-core:AfterOneYear 2021-11-01 2022-10-31 08715662 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 08715662 frs-core:BetweenOneFiveYears 2022-10-31 08715662 frs-core:ComputerEquipment 2022-10-31 08715662 frs-core:ComputerEquipment 2021-11-01 2022-10-31 08715662 frs-core:ComputerEquipment 2021-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 08715662 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 08715662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 08715662 frs-core:FurnitureFittings 2022-10-31 08715662 frs-core:FurnitureFittings 2021-11-01 2022-10-31 08715662 frs-core:FurnitureFittings 2021-10-31 08715662 frs-core:NetGoodwill 2022-10-31 08715662 frs-core:NetGoodwill 2021-11-01 2022-10-31 08715662 frs-core:NetGoodwill 2021-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 08715662 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 08715662 frs-core:LandBuildings 2022-10-31 08715662 frs-core:LandBuildings 2021-11-01 2022-10-31 08715662 frs-core:LandBuildings 2021-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 08715662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 08715662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 08715662 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 08715662 frs-core:MoreThanFiveYears 2022-10-31 08715662 frs-core:MotorVehicles 2022-10-31 08715662 frs-core:MotorVehicles 2021-11-01 2022-10-31 08715662 frs-core:MotorVehicles 2021-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2022-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 08715662 frs-core:OtherResidualIntangibleAssets 2021-10-31 08715662 frs-core:PlantMachinery 2022-10-31 08715662 frs-core:PlantMachinery 2021-11-01 2022-10-31 08715662 frs-core:PlantMachinery 2021-10-31 08715662 frs-core:Secured 2022-10-31 08715662 frs-core:Unsecured 2022-10-31 08715662 frs-core:WithinOneYear 2021-11-01 2022-10-31 08715662 frs-core:WithinOneYear 2022-10-31 08715662 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 08715662 frs-core:CapitalRedemptionReserve 2021-10-31 08715662 frs-core:CapitalRedemptionReserve 2022-10-31 08715662 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 08715662 frs-core:OtherReservesSubtotal 2021-10-31 08715662 frs-core:OtherReservesSubtotal 2022-10-31 08715662 frs-core:RevaluationReserve 2021-11-01 2022-10-31 08715662 frs-core:RevaluationReserve 2021-10-31 08715662 frs-core:RevaluationReserve 2022-10-31 08715662 frs-core:SharePremium 2021-11-01 2022-10-31 08715662 frs-core:SharePremium 2021-10-31 08715662 frs-core:SharePremium 2022-10-31 08715662 frs-core:ShareCapital 2021-11-01 2022-10-31 08715662 frs-core:ShareCapital 2021-10-31 08715662 frs-core:ShareCapital 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08715662 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 08715662 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 08715662 frs-countries:Europe 2021-11-01 2022-10-31 08715662 frs-countries:NorthAmerica 2021-11-01 2022-10-31 08715662 frs-countries:SouthAmerica 2021-11-01 2022-10-31 08715662 frs-countries:Asia 2021-11-01 2022-10-31 08715662 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 08715662 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 08715662 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 08715662 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 08715662 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 08715662 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 08715662 frs-bus:FullAccounts 2021-11-01 2022-10-31 08715662 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 08715662 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 08715662 frs-bus:FRS102 2021-11-01 2022-10-31 08715662 frs-bus:MediumEntities 2021-11-01 2022-10-31 08715662 frs-bus:SmallEntities 2021-11-01 2022-10-31 08715662 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 08715662 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 08715662 frs-bus:Audited 2021-11-01 2022-10-31 08715662 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 08715662 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 08715662 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08715662 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08715662 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08715662 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08715662 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08715662 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08715662 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass1 2021-10-31 08715662 frs-bus:OrdinaryShareClass1 2022-10-31 08715662 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass2 2021-10-31 08715662 frs-bus:OrdinaryShareClass2 2022-10-31 08715662 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass3 2021-10-31 08715662 frs-bus:OrdinaryShareClass3 2022-10-31 08715662 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass4 2021-10-31 08715662 frs-bus:OrdinaryShareClass4 2022-10-31 08715662 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 08715662 frs-bus:OrdinaryShareClass5 2021-10-31 08715662 frs-bus:OrdinaryShareClass5 2022-10-31 08715662 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 08715662 frs-bus:PreferenceShareClass1 2021-10-31 08715662 frs-bus:PreferenceShareClass1 2022-10-31 08715662 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 08715662 frs-bus:PreferenceShareClass2 2021-10-31 08715662 frs-bus:PreferenceShareClass2 2022-10-31 08715662 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 08715662 frs-bus:PreferenceShareClass3 2021-10-31 08715662 frs-bus:PreferenceShareClass3 2022-10-31 08715662 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 08715662 frs-bus:PreferenceShareClass4 2021-10-31 08715662 frs-bus:PreferenceShareClass4 2022-10-31 08715662 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 08715662 frs-bus:PreferenceShareClass5 2021-10-31 08715662 frs-bus:PreferenceShareClass5 2022-10-31 08715662 1 2021-11-01 2022-10-31 08715662 1 2022-10-31 08715662 1 2021-11-01 2022-10-31 08715662 frs-core:LeasedAssets 2021-11-01 2022-10-31 08715662 frs-core:OwnedAssets 2021-11-01 2022-10-31 08715662 frs-core:CurrencyRisk 2021-11-01 2022-10-31 08715662 frs-core:MarketRisk 2021-11-01 2022-10-31 08715662 frs-core:InterestRateRisk 2021-11-01 2022-10-31 08715662 frs-core:DeferredTaxation 2021-11-01 2022-10-31 08715662 frs-core:DeferredTaxation 2021-10-31 08715662 frs-core:DeferredTaxation 2022-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 08715662 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:ProvisionsDeferredTax 2022-10-31 08715662 frs-core:OtherDeferredTax 2022-10-31 08715662 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 08715662 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 08715662 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 08715662 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 08715662 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 08715662 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 08715662 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 08715662 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 08715662 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 08715662 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 08715662 frs-core:TaxCreditsDeferredTax 2022-10-31 08715662 frs-core:CostValuation 2021-10-31 08715662 frs-core:AdditionsToInvestments 2022-10-31 08715662 frs-core:DisposalsRepaymentsInvestments 2022-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 08715662 frs-core:CostValuation 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 08715662 frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ListedExchangeTraded 2021-10-31 08715662 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 08715662 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08715662 frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:UnlistedNon-exchangeTraded 2021-10-31 08715662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 08715662 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08715662 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08715662 dpl-frs:CostSales 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales 2021-10-31 08715662 dpl-frs:CostSales 2022-10-31 08715662 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 08715662 frs-bus:Director1 2021-11-01 2022-10-31 08715662 frs-bus:Director1 2021-10-31 08715662 frs-bus:Director1 2022-10-31 08715662 1 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 1 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 1 2022-10-31 08715662 2 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 2 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 2 2022-10-31 08715662 3 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 3 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 3 2022-10-31 08715662 4 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 4 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 4 2022-10-31 08715662 5 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 5 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 5 2022-10-31 08715662 6 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 6 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 6 2022-10-31 08715662 7 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 7 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 7 2022-10-31 08715662 8 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 8 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 8 2022-10-31 08715662 9 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 9 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 9 2022-10-31 08715662 10 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 10 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 10 2022-10-31 08715662 11 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 11 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 11 2022-10-31 08715662 12 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 12 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 12 2022-10-31 08715662 13 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 13 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 13 2022-10-31 08715662 14 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 14 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 14 2022-10-31 08715662 15 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 15 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 15 2022-10-31 08715662 16 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 16 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 16 2022-10-31 08715662 17 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 17 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 17 2022-10-31 08715662 18 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 18 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 18 2022-10-31 08715662 19 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 19 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 19 2022-10-31 08715662 20 2021-11-01 2022-10-31 08715662 frs-core:CurrentFinancialInstruments 20 2022-10-31 08715662 frs-core:Non-currentFinancialInstruments 20 2022-10-31 08715662 dpl-frs:Item1 2021-11-01 2022-10-31 08715662 dpl-frs:Item1 2021-10-31 08715662 dpl-frs:Item1 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 08715662 dpl-frs:Item2 2021-11-01 2022-10-31 08715662 dpl-frs:Item2 2021-10-31 08715662 dpl-frs:Item2 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 08715662 dpl-frs:Item3 2021-11-01 2022-10-31 08715662 dpl-frs:Item3 2021-10-31 08715662 dpl-frs:Item3 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 08715662 dpl-frs:Item4 2021-11-01 2022-10-31 08715662 dpl-frs:Item4 2021-10-31 08715662 dpl-frs:Item4 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 08715662 dpl-frs:Item5 2021-11-01 2022-10-31 08715662 dpl-frs:Item5 2021-10-31 08715662 dpl-frs:Item5 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 08715662 dpl-frs:Item6 2021-11-01 2022-10-31 08715662 dpl-frs:Item6 2021-10-31 08715662 dpl-frs:Item6 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 08715662 dpl-frs:Item7 2021-11-01 2022-10-31 08715662 dpl-frs:Item7 2021-10-31 08715662 dpl-frs:Item7 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 08715662 dpl-frs:Item8 2021-11-01 2022-10-31 08715662 dpl-frs:Item8 2021-10-31 08715662 dpl-frs:Item8 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 08715662 dpl-frs:Item9 2021-11-01 2022-10-31 08715662 dpl-frs:Item9 2021-10-31 08715662 dpl-frs:Item9 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 08715662 dpl-frs:Item10 2021-11-01 2022-10-31 08715662 dpl-frs:Item10 2021-10-31 08715662 dpl-frs:Item10 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 08715662 dpl-frs:Item11 2021-11-01 2022-10-31 08715662 dpl-frs:Item11 2021-10-31 08715662 dpl-frs:Item11 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 08715662 dpl-frs:Item12 2021-11-01 2022-10-31 08715662 dpl-frs:Item12 2021-10-31 08715662 dpl-frs:Item12 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 08715662 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08715662 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 08715662 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 08715662 1 2021-11-01 2022-10-31 08715662 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 08715662
Maritime Applications Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08715662
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 25,000 25,000
Cash at bank and in hand 2,318 4,774
27,318 29,774
Creditors: Amounts Falling Due Within One Year 6 (34,253 ) (36,238 )
NET CURRENT ASSETS (LIABILITIES) (6,935 ) (6,464 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,935 ) (6,464 )
NET LIABILITIES (6,935 ) (6,464 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (6,936 ) (6,465 )
SHAREHOLDERS' FUNDS (6,935) (6,464)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Rochard-Pullen
Director
20/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Maritime Applications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08715662 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 November 2022 15,120
As at 31 October 2023 15,120
Amortisation
As at 1 November 2022 15,120
As at 31 October 2023 15,120
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 20,000 20,000
Director's loan account 5,000 5,000
25,000 25,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 200 200
Amounts owed to related parties 34,053 36,038
34,253 36,238
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in Other Debtors is an amount of £5,000 (2022 - £5,000) owed from the director, Mr W Rochard-Pulle. No repayment terms have been set and no interest is to be chared. 
Included in Other Creditors is an amount of £27,553 (2022 - £29,657) owed to Rocha Print Solutions Ltd, a company under the control of the director Mr W Rochard-Pullen. No repayment terms have been set and no interest is to be charged. 
Included in Other Creditors is an amount of £6,500 (2022 - £6,500) owed to Maritime Inflatable Solutions Ltd, a company under the control of the director Mr W Rochard-Pullen. No repayment terms have been set and no interest is to be charged. 
Page 4